No Ascertainment of Liability and Non-Issuance of Notice: Delhi HC directs GST Dept to Refund Rs 23 Lakhs [Read Order]

The Delhi High Court directs the GST Department to refund Rupees 23 lakhs since there was no ascertainment of liability and non-issuance of notice
No Ascertainment of Liability - Liability - Non-Issuance of Notice - Delhi High Court - GST Departments - Refund - TAXSCAN

The Delhi High Court directed the GST Department to refund Rupees 23 lakhs as there was no ascertainment of liability and non-issuance of notice as per the procedure contemplated in the Central Goods & Services Tax Act, 2017 (CGST Act). The petitioner, Neeraj Paper Marketing Limited, has filed the present petition, inter alia, praying that…

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